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Assert the 2023-24 Class 4 lower profits limit instead of expecting it to fail #2303

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Merged
MaxGhenis merged 3 commits into from
Oct 12, 2026
Merged

Assert the 2023-24 Class 4 lower profits limit instead of expecting it to fail #2303

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a310fa2
Assert the 2023-24 lower profits limit alignment instead of expecting…
MaxGhenis Oct 11, 2026
7f7fc5d
Drop the #1968 exception from the NI threshold freeze test's invarian…
MaxGhenis Oct 11, 2026
7eeb3d2
Merge branch 'main' into remove-stale-xfail-1968
MaxGhenis Oct 11, 2026
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1 change: 1 addition & 0 deletions changelog.d/remove-stale-xfail-1968.changed.md
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- Removed the stale non-strict expected failure for the 2023-24 Class 4 lower profits limit (#1968, fixed by #2058), so the alignment test now asserts that year.
2 changes: 1 addition & 1 deletion policyengine_uk/tests/test_ni_threshold_freeze.py
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Expand Up @@ -26,7 +26,7 @@
4. Alignment, in test_threshold_indexation.py: the UEL and UPL with the
higher rate threshold in every year 2021-2040, and the PT and LPL with the
personal allowance from 2023. The 2021-22 and 2022-23 lower thresholds
are intended exceptions, and the 2023-24 LPL is #1968.
are intended exceptions.
5. No cash cuts: no threshold falls from one year to the next, 2026-2040.
6. Differential: for any earnings or profits >= 0 in 2026-2030, primary and
additional Class 1, secondary Class 1 and Class 4 equal an exact-rational
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19 changes: 4 additions & 15 deletions policyengine_uk/tests/test_threshold_indexation.py
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Expand Up @@ -35,8 +35,7 @@
£0.26 of the UPL. From 2023: LPL = PA and 52 x PT is within £0.26 of the
LPL. Intended exceptions, as the law stood: in 2021-22 the PT and LPL
were £9,568 a year, below the PA; in 2022-23 the PT rose to the PA only
from 6 July 2022 and the LPL was £11,908 for the whole year. The model's
2023-24 LPL (£11,908, not £12,570) is #1968.
from 6 July 2022 and the LPL was £11,908 for the whole year.
6. Secondary threshold: from 2031, ST(Y) = ST(Y-1) x (1 + g_Y).
7. For any freeze end and September CPI path (function level): values up to
each parameter's last stated year are unchanged; after it, each NICs
Expand Down Expand Up @@ -322,19 +321,9 @@ def test_upper_thresholds_align_with_the_higher_rate_threshold(system, year):
)


@pytest.mark.parametrize(
"year",
[
pytest.param(
2023,
marks=pytest.mark.xfail(
reason="#1968: the model's 2023-24 LPL is £11,908, not £12,570",
strict=False,
),
),
*range(2024, 2041),
],
)
# 2023-24 is the first aligned year: NICA 2022 s2 set the LPL to £12,570
# from 6 April 2023 (#1968, fixed by #2058).
@pytest.mark.parametrize("year", range(2023, 2041))
def test_lower_thresholds_align_with_the_personal_allowance(system, year):
values = thresholds(system, year)
assert values["lower_profits_limit"] == pytest.approx(
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